Jurnal Akuntansi

PENGUNGKAPAN INTELLECTUAL CAPITAL PADA MANAGEMENT LETTER DAN NILAI PERUSAHAAN

2025-01-08T06:19:01+00:00

The purpose of this research is to examine the effect of disclosure of intellectual capital on the value of manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses management letter as a source to collect the disclosure of intellectual capital. This study used a data sample for the 2019-2021 period of 294 manufacturing firm years which were determined by the purposive sampling method. The data analysis technique used is a multiple linear regression. The results of the study show that the disclosure of intellectual capital has a positive and significant effect on firm value. The decomposition disclosure of intellectual capital reveal that the environmental capital component has a positive and significant effect while the components of human capital, structural capital and relational capital have no effect on firm value. The control variables in this study, namely profitability and firm size, have no effect on firm value. The implication of this study is the disclosure of intellectual capital in the management letter has the information content. Investors consider disclosure of green intellectual capital management letter important. It shows the management commitment in implementing intellectual capital.

Keywords: environmental capital, firm value, intellectual capital, human capital, relational capital, structural capital

DETERMINASI JUMLAH WAJIB PAJAK, PENAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN

2025-01-08T02:53:34+00:00

Efforts to increase tax revenue continue, but in its implementation often experiences obstacles. The purpose of this study was to determine the effect of the number of taxpayers, tax collection, and tax revenue on corporate income tax revenue at KPP Pratama Bangkalan. The data source is secondary data from KPP Pratama Bangkalan using a ratio scale. The population of this study is all corporate taxpayer tax data, and the sample determination uses purposive sampling method. The sample used is the amount of corporate income tax revenue, the number of registered corporate taxpayers, the number of corporate income tax liabilities and the number of collectible corporate income tax liabilities and the number of SKPKB issued at KPP Pratama Bangkalan on a monthly basis during 2018 - 2022. Data analysis was carried out using IBM SPSS software. The results of this study indicate that the number of taxpayers and tax collection has no effect on corporate income tax revenue, while tax audits have an effect on corporate income tax revenue.

Keywords: Taxpayers, Tax Collection, Tax Audit, Tax Revenue

Analysis of Financial Performance in Determining Going Concern Audit Opinions

2025-01-08T03:03:07+00:00

The stability of a company’s financial health is a critical factor in determining its ability to continue operations. This study examines the role of financial performance in influencing auditors' decisions when issuing going concern audit opinions. The research employs a quantitative approach with a sample of 51 companies in the plantation sub-sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using logistic regression, this study evaluates the impact of solvency and profitability ratios on auditors’ judgments. The findings indicate that these financial performance indicators, when analyzed independently, do not significantly influence going concern opinions. However, when assessed collectively, financial performance plays a significant role in shaping auditors' assessments. The implications of this study highlight the necessity for auditors to consider broader financial distress indicators, prior going concern opinions, and other firm characteristics when evaluating business continuity.

Keywords: audit opinion, financial performance

AKUNTANSI LINGKUNGAN DAN NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

2025-01-08T02:59:56+00:00

The trend of sustainability is increasingly drawing attention from the public, investors, and governments. There is an interesting debate regarding the impact of implementing green accounting on firm value. Some argue that green accounting can enhance firm value by attracting investors who are concerned about environmental issues. On the other hand, while environmental costs may reduce profitability in the short term, their impact on firm value could vary. This study aims to estimate and analyze the relationship between Environmental Accounting and Firm Value with Financial Performance as an Intervening Variable in companies that have achieved PROPER ratings in the gold and green categories. The analysis of direct effects was conducted using eviews software, while indirect effects were analyzed using the sobel test. The results of the study show that, directly, environmental costs, environmental performance, and financial performance have a significant partial effect on firm value. Conversely, environmental disclosure does not significantly affect firm value. Regarding the indirect effects, it was found that environmental costs and environmental performance are successfully mediated by financial performance in their impact on firm value, while environmental disclosure is not successfully mediated by financial performance. This research indicates that companies’ efforts to improve environmental performance and allocate environmental costs effectively can enhance firm value, particularly when supported by strong financial performance. Therefore, companies should focus on tangible efforts in environmental management while maintaining financial performance stability to strengthen their value in the eyes of stakeholders, including investors and other relevant parties.

Keywords: Environmental Performance, Environmental Disclosure, Environmental Costs, Financial Performance, Company Value

Analisa Perilaku Kepatuhan Pajak

2024-07-26T05:28:53+00:00

This research aims to analyze the influence of motivation, social norms, and trust in the government on tax compliance. The sample research method used in this research is convenience sampling, namely sampling which is carried out randomly by considering the speed of access that can be reached by the researcher. The regression model used in this research is a multiple linear regression model with the help of IBM SPPS 24. The research results show that motivation, social norms and trust in the government have a significant positive effect on tax compliance.

Keywords: Motivation, social norms, trust in government, tax compliance